1. The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $ 7,200 Conversion costs, 3,000 units, 60% completed 6,000 Materials added during April, 10,000 units 25,000 Conversion costs during April 36,800 Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 50% completed All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. A. What are the Direct material equivalents units? B. What is the Conversion equivalent units? C. What is the conversion cost per equivalent unit for April